Measurement or estimation of tilt angle is necessary for balancing robot such as Segway which is considered as a next generation transportation vehicle. However, it requires high-cost accurate sensors to hold balancing during stationary and moving situations. In this paper, a tilt angle estimation of a plane rotating in a vertical plane using low-cost sensors. Estimation using a set of 2-axis orthogonal accelerometers along with an inaccurate rate gyro has been considered. Feasibility and performance of the proposed technique has been verified through some experimental results.